http://www.legislation.gov.uk/ukpga/2010/4/section/756Corporation Tax Act 2010An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.texttext/xmlenStatute Law Database2026-04-16Expert Participation2026-03-18 Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35Corporation Tax Act 2010s. 357CHAFinance Act 2024Sch. 2 para. 14(7)Sch. 2 para. 16(2) Part 16Chapter 17561For the purposes of this Chapter a transfer of a right to relevant receipts consisting of the reduction in the transferor's share in the profits or losses of a partnership is to be regarded as a consequence of a transfer of an asset from which the right arose (that is, the partnership property) ....2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Words in s. 756(1) omitted (with effect in accordance with Sch. 17 para. 27(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 17 para. 27(2)S. 756(2)(3) omitted (with effect in accordance with Sch. 17 para. 27(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 17 para. 27(3)